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Faktoring

Factoring is a purchase of debts due to sales before the time of payment, with or without preservation of the right to recourse to the debt vendor.
Factoring with recourse to debt vendor – Vendor takes the risk of liability to the debtor’s payments by guaranteeing their repayments.
Factoring without recourse to debt vendor - ETF-L ENERGO-UTECH S.A. takes the risk of liability to debtor’s payments.
Factoring = financing + taking the risk + management of due amounts
The idea of factoring is to improve a company’s financial situation achieved as a result of synergic action of its three functions: financial function, reduction of risk and management of due amounts.